Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2017 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 602 - HC - Service TaxService of notice - Section 37(C) of the Central Excise Act - natural justice - Held that: - In the present case, it is a matter of record that thrice, the notice of hearing were issued to the petitioner i.e. on 30th October, 2014, 12th November, 2014 and 14th September, 2015. However, the said notices have been issued on the old address of the petitioner, whereas prior to the said notices of hearing being issued to the petitioner, the petitioner on 6th January, 2014 had intimated the respondent Authority of its address being changed and had also intimated the new address. It appears that the notices were not issued on the new address and all the notices issued to the petitioner on the old address were returned with an endorsement “left”. Naturally, there was no service to the petitioner of the said notices. The petitioner did show his bona fide by undertaking to deposit ₹ 25 lakhs within three months without prejudice to his rights - The deposit of ₹ 25 lakhs as undertaken is condition precedent. Petition allowed - matter restored before lower authorities - decided partly in favor of petitioner.
|